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"Laporan magang ini mengevaluasi prosedur audit J-SOX atas pengendalian internal proses bisnis penjualan pada PT KOL yang telah dilakukan oleh KAP IDK. Evaluasi dilakukan dengan membandingkan antara proses audit yang dilakukan KAP IDK Indonesia dengan standar yang berlaku yaitu Standards and Practice Standards for Management Assessment and Audit Concerning Internal Control over Financial Reporting atau Standar Audit J-SOX dan Group Audit Instruction (GAI) yang diterbitkan oleh KAP ENJ. Prosedur audit yang dilakukan mencakup pemahaman atas proses bisnis penjualan, pelaksanaan inquiry, vouching, serta uji pengendalian atas pengendalian internal di PT KOL. Berdasarkan hasil evaluasi, secara keseluruhan pelaksanaan prosedur audit pengendalian internal atau audit J-SOX yang dilakukan oleh KAP IDK telah sesuai dengan Standar Audit J-SOX dan GAI.

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This internship report assesses the J-SOX audit procedures for the internal control of sales business processes at PT KOL that have been carried out by KAP IDK. The evaluation is carried out by comparing the audit process conducted by KAP IDK Indonesia with the applicable standards, namely Standards and Practice Standards for Management Assessment and Audit Concerning Internal Control over Financial Reporting or J-SOX Audit Standards and Group Audit Instruction (GAI) issued by KAP ENJ . The audit procedures carried out include an understanding of sales business processes, implementation of inquiries, vouching, and tests of controls on internal controls at PT KOL. Based on the results of the evaluation, overall the implementation of internal control audit procedures or J-SOX audits carried out by KAP IDK is in accordance with the J-SOX and GAI Audit Standards."

"Laporan magang ini bertujuan untuk melakukan evaluasi prosedur pengujian efektivitas operasional dari pengendalian internal atas transaksi jual beli obligasi pemerintah berdasarkan standar J-SOX. Evaluasi ini dilakukan dengan membandingkan praktik pengujian yang dilakukan oleh KAP KWK dengan kerangka kerja penilaian process-level control yang diterangkan dalam standar J-SOX. Praktik pengujian yang dilakukan evaluasi secara garis besar mencakup kegiatan identifikasi proses bisnis yang termasuk ke dalam scope penilaian, kegiatan identifikasi risiko salah saji dan pengendalian yang memitigasi risiko dalam proses bisnis, dan kegiatan menilai efektivitas operasional process-level controls. Hasil dari evaluasi yang dilakukan menyimpulkan bahwa praktik pengujian efektivitas operasional pengendalian internal yang dilakukan oleh KAP KWK telah sesuai dengan kerangka kerja penilaian process-level controls dari standar J-SOX.

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This internship report aims to evaluate the procedures for testing the operational effectiveness of internal controls over government bond trading transactions based on J-SOX standards. This evaluation is carried out by comparing the testing practices conducted by KAP KWK with the process-level control assessment framework described in the J-SOX standards. The testing practices evaluated broadly include activities such as identifying business processes within the scope of the assessment, identifying the risks of misstatement and the controls that mitigate these risks in business processes, and assessing the operational effectiveness of process-level controls. The results of the evaluation concluded that the practices for testing the operational effectiveness of internal controls conducted by KAP KWK are in accordance with the process-level controls assessment framework from the J-SOX standards."